# Tax on selling a car in Georgia: 6 months and 5% Is selling a car taxed in Georgia? Not after 6 months from registration; before that, 5% of the gain. Imported and inherited cars, and the tax return. [Tax disputes](https://mmlaw.ge/en/tax-lawyer/) · October 18, 2026 · 4 min read You only pay tax on selling a car if you owned it briefly and sold it at a profit. The rule differs from flats: the key period isn't 2 years but 6 months. ## The main rule - If you owned the car for more than 6 months from registration of ownership, the gain from selling it is tax-free (Tax Code, Article 82) - If less than 6 months — the gain is taxed at 5% (Article 81) - Only the gain is taxed — the difference between the sale and purchase price, not the whole amount - If you sold at the same price or at a loss, there is no tax For example: you bought a car for GEL 20,000 and sold it 3 months later for GEL 23,000. The gain is GEL 3,000 and the tax GEL 150. If you sell it after 7 months, there is no tax. ## Cars brought from abroad The 6 months run from registration of ownership in Georgia. If you imported a car and sold it at a profit within 6 months of registration, the gain is taxed. Keep documents proving the purchase price. ## Buying and selling cars often? If buying and selling cars is your regular activity, it may count as a business and be taxed differently — for example, as an individual entrepreneur. In that case, plan the tax side in advance. ## A car received as a gift or inheritance When you sell such a car, the gain is the difference between the sale price and its market value on the day you received it. The 6 months run from registration in your name. First- and second-degree relatives pay no tax on receiving it. ## The tax return If tax is due, file a return with the Revenue Service by 1 April of the year after the sale (Article 153). This applies to non-residents too. ## Re-registering the car To transfer the car, you submit to the MIA Service Agency the ownership document, ID, the inspection report and a joint application. If one party can't attend, a power of attorney expressly allowing the sale of the car is needed. ## How we help - We calculate the tax and check the 6-month period - We draft or review the sale contract - We help with the tax return - In a dispute, we represent you before the Revenue Service ## Legal basis - [Tax Code of Georgia](https://matsne.gov.ge/ka/document/view/1043717) Official texts (in Georgian) — Legislative Herald of Georgia, matsne.gov.ge. This article is general information and does not replace advice from a lawyer on your specific case. Every case is different — don't rely on general information. Contact a lawyer for advice. [Tax lawyer](https://mmlaw.ge/en/tax-lawyer/) ## Frequently asked questions ### Do I pay tax when selling a car in Georgia? Not if you owned it for more than 6 months from registration. If less and you sold at a profit — 5% of the gain. ### When do the 6 months start? From registration of ownership in your name. For an imported car — from registration in Georgia. ### I sold at a loss — is there tax? No. Only the gain is taxed — the difference between the sale and purchase price. ### I'm a foreigner — how am I taxed? By the same rules. If tax is due, file a return by 1 April of the year after the sale. ## Related topics - [#Property](https://mmlaw.ge/en/real-estate-lawyer/) - [#For foreigners](https://mmlaw.ge/en/foreigners/) - - [Real estate lawyer](https://mmlaw.ge/en/real-estate-lawyer/) - - [Buying an apartment in Georgia: what to check](https://mmlaw.ge/en/blog/buying-an-apartment-checklist/) - - [Renting an apartment](https://mmlaw.ge/en/apartment-lease-georgia/) - - [Tax on selling property in Georgia: 2 years and 5%](https://mmlaw.ge/en/blog/tax-on-selling-property-in-georgia/) - - [Car customs clearance in Georgia 2026: excise](https://mmlaw.ge/en/car-customs-clearance-georgia/) - - [Buying property · For foreigners](https://mmlaw.ge/en/foreigners/buying-property-in-georgia/) - - [Disputes with developers · For foreigners](https://mmlaw.ge/en/foreigners/disputes-with-developers/) - - [Land for foreigners · For foreigners](https://mmlaw.ge/en/foreigners/can-foreigners-buy-land-in-georgia/) Blog ## All articles - [Criminal defense](https://mmlaw.ge/en/blog/foreigner-arrested-in-georgia/) — Foreigner arrested in Georgia: rights and first steps October 11, 2026 · 5 min read - [Administrative law](https://mmlaw.ge/en/blog/deportation-from-georgia/) — Deportation from Georgia: grounds, deadlines and appeal October 11, 2026 · 5 min read --- Source: https://mmlaw.ge/en/blog/tax-on-selling-a-car-in-georgia/ · MMLAW · +995 551 00 43 00 · info@mmlaw.ge